EKS Associates Inc. (EKS) is a private corporation dedicated to improving the efficiency and effectiveness of health care institutions and their managers. The company was founded in 1986 by Eric Sparks to provide management consulting services and state of the art financial management and budgeting education programs for the health care industry. EKS has developed significant experience and expertise in the formulas used by governments to fund health care costs. More than 70 hospitals have used its expertise over the years to assist them in maximizing government funding and other revenues for their facilities and it is particularly skilled in developing costs relating to restructuring.